The Topping DM7 DAC ($599.99) is a high-resolution, eight-channel DAC that supports PCM and DSD sources but will not handle any of the common Dolby/DTS codecs. It employs the highly capable and respected ES-9038PRO DAC chip, ESS’s flagship. It has just one input, and it’s USB. Its eight analog outputs are fully balanced, but they are TRS (tip-ring-sleeve) phone jacks, which are more widely used in pro audio; most audiophiles will require adapters.